H.R. 4001 (112th): To amend the Internal Revenue Code of 1986 to allow partnerships invested in infrastructure property to be treated as publicly traded partnerships, to reduce the depreciation recovery periods for such property, and for other purposes.

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Introduced:

Feb 9, 2012112th Congress, 2011–2013

Status:

Died in a previous Congress

This bill was introduced on February 9, 2012, in a previous session of Congress, but was not enacted.

About the bill

Summary (CRS)

2/9/2012--Introduced.Amends the Internal Revenue Code to:(1) treat income and gains from the use, sale, or exchange of infrastructure property as qualifying income for purposes of the tax treatment of publicly-traded ...

The “H.R.” in “H.R. 4001” means this is a House of Representatives bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.